This case has been cited 6 times or more.
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2016-01-11 |
LEONEN, J. |
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| The ruling in Francia was applied to the subsequent cases of Caltex Philippines, Inc. v. Commission on Audit[141] and Philex Mining Corporation v. Commissioner of Internal Revenue.[142] In Caltex, this court reiterated: [A] taxpayer may not offset taxes due from the claims that he may have against the government. Taxes cannot be the subject of compensation because the government and taxpayer are not mutually creditors and debtors of each other and a claim for taxes is not such a debt, demand, contract or judgment as is allowed to beset-off.[143] (Citations omitted) | |||||
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2016-01-11 |
LEONEN, J. |
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| [A] taxpayer may not offset taxes due from the claims that he may have against the government. Taxes cannot be the subject of compensation because the government and taxpayer are not mutually creditors and debtors of each other and a claim for taxes is not such a debt, demand, contract or judgment as is allowed to beset-off.[143] (Citations omitted) | |||||
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2011-09-06 |
PERALTA, J. |
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| As held in National Electrification Administration v. Commission on Audit,[23] the ruling in Guevara cited by petitioners has already been overturned by the Court in Caltex Philippines, Inc. v. Commission on Audit.[24] The Court explained[25] that under the 1935 Constitution, the Auditor General could not correct irregular, unnecessary, excessive or extravagant expenditures of public funds, but could only bring the matter to the attention of the proper administrative officer. Under the 1987 Constitution, however, the COA is vested with the authority to determine whether government entities, including LGUs, comply with laws and regulations in disbursing government funds, and to disallow illegal or irregular disbursements of these funds. | |||||
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2010-09-15 |
VILLARAMA, JR., J. |
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| In the case at bar, there can be no doubt that the oil industry is greatly imbued with public interest as it vitally affects the general welfare.[30] In addition, fuel is a highly combustible product which, if left unchecked, poses a serious threat to life and property. Also, the reasonable relation between the royalty fees imposed on a "per liter" basis and the regulation sought to be attained is that the higher the volume of fuel entering CSEZ, the greater the extent and frequency of supervision and inspection required to ensure safety, security, and order within the Zone. | |||||
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2007-10-15 |
CARPIO MORALES, J. |
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| Third. As a general rule, tax exemptions are construed strictissimi juris against the taxpayer and liberally in favor of the taxing authority.[34] The burden of proof rests upon the party claiming exemption to prove that it is in fact covered by the exemption so claimed.[35] In case of doubt, non-exemption is favored.[36] | |||||
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2003-06-10 |
CARPIO, J. |
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| (2) The Commission shall have exclusive authority, subject to the limitations in this article, to define the scope of its audit and examination, establish the techniques and methods required therefore, and promulgate accounting and auditing rules and regulations, including those for the prevention and disallowance of irregular, unnecessary, excessive, extravagant, or unconscionable expenditures, or uses of government funds and properties. (Emphasis supplied) The Constitution and existing laws[5] mandate the COA to audit all government agencies, including government-owned and controlled corporations with original charters. Indeed, the Constitution specifically vests in the COA the authority to determine whether government entities comply with laws and regulations in disbursing government funds, and to disallow illegal or irregular disbursements of government funds.[6] This independent constitutional body is tasked to be vigilant and conscientious in safeguarding the proper use of the government's, and ultimately, the people's property.[7] | |||||